Supplementary Plan Guidance gives TEOs additional information about our approach to investment in 2026, following the publication of Plan Guidance. Supplementary Plan Guidance contains Budget 2025 decisions and confirms what TEOs need to include in their Investment Plans. 

The Government is focused on building economic growth through skills development that leads to better employment outcomes and business productivity. That means focusing our investment on high-performing and priority provision. 

In a fiscally constrained environment, we will prioritise our investment to deliver for learners, industry, employers and communities. Providers should also reprioritise their existing funding, where relevant, to respond to our priorities (see Plan Guidance, pp. 23–38). 

We expect educational outcomes for all learners, across all sectors, to improve and will carefully consider areas of poorest-performing provision when making funding decisions. 

When developing an Investment Plan, TEOs should read Supplementary Plan Guidance alongside Plan Guidance. Both published documents are available at Guidance to develop your Investment Plan.  

We have also published detailed guidance for tertiary education organisations (TEOs) completing a new Learner Success Plan (LSP) or LSP Progress Update and guidance for TEOs completing a new Disability Action Plan (DAP) or DAP Progress Update. 

Guidance for TEOs submitting Learner Success Plans for funding from 2026 (PDF 383 KB)

Guidance for TEOs submitting Disability Actions Plans (DAP) or a progress update from 2026 (PDF 424 KB) 

For a general overview of TEC’s investment round, see: 

• Our Investment Framework for Learner (Delivery) Funds 
• Our Response Framework for Educational Delivery and Performance 
• Introduction to the TEC’s investment process 

If you have any questions about investment guidance, we encourage you to contact us on 0800 601 301, or email customerservice@tec.govt.nz.